Increase in Tax Rates: Tobacco Products and Cigarette Papers and Tubes; Floor Stocks Tax, etc.; Cross–Reference to Temporary Rule, 14506-14508 [E9-7076]
Agencies
[Federal Register: March 31, 2009 (Volume 74, Number 60)]
[Proposed Rules]
[Page 14506-14508]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr31mr09-27]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Parts 40, 41, 44, 46, and 71
[Docket No. TTB-2009-0001; Notice No. 93; Re: T.D. TTB-75]
RIN 1513-AB70
Increase in Tax Rates on Tobacco Products and Cigarette Papers
and Tubes; Floor Stocks Tax on Certain Tobacco Products, Cigarette
Papers, and Cigarette Tubes; and Changes to Basis for Denial,
Suspension, or Revocation of Permits (2009R-118P)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking; cross-reference to temporary
rule.
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SUMMARY: Elsewhere in this issue of the Federal Register, the Alcohol
and Tobacco Tax and Trade Bureau is issuing a temporary rule
implementing certain provisions of the Children's Health Insurance
Program Reauthorization Act of 2009 (CHIPRA). The text of the
regulations in the temporary rule published in the Rules and
Regulations section of this issue of the Federal Register serves as the
text of the proposed regulations.
DATES: Comments must be received on or before June 1, 2009.
ADDRESSES: You may send comments on this notice to one of the following
addresses:
https://www.regulations.gov (via the online comment form
for this notice as posted within Docket No. TTB-2009-0001 at
``Regulations.gov,'' the Federal e-rulemaking portal);
Director, Regulations and Rulings Division, Alcohol and
Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044-
4412; or
Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street, NW., Suite 200-E, Washington, DC
20005.
See the Public Participation section of this notice for specific
instructions and requirements for submitting comments, and for
information on how to request a public hearing.
You may view copies of this notice, any comments received, and the
related temporary rule at https://www.regulations.gov. A direct link to
the appropriate Regulations.gov docket is also available under Notice
No. 93 on the TTB Web site at https://www.ttb.gov/regulations_laws/
all_rulemaking.shtml. You also may view copies of these documents by
appointment at the TTB Information Resource Center, 1310 G Street, NW.,
Washington, DC 20220. To make an appointment, call 202-927-2400.
FOR FURTHER INFORMATION CONTACT: For questions concerning floor stocks
tax, contact the National Revenue Center, Alcohol and Tobacco Tax and
Trade Bureau (FloorStocksTax@ttb.gov, 513-684-3334 or 1-877-TTB-FAQS
(1-877-882-3277)); for other questions concerning this document,
contact Amy Greenberg, Regulations and Rulings Division, Alcohol and
Tobacco Tax and Trade Bureau (202-927-8210).
SUPPLEMENTARY INFORMATION:
Background
In the Rules and Regulations section of this issue of the Federal
Register, we are publishing a temporary rule setting forth regulatory
amendments to implement certain provisions of the Children's Health
Insurance Program Reauthorization Act of 2009 (CHIPRA). The temporary
rule amends the existing regulations to reflect increases in the tax
rates on tobacco products and cigarette papers and tubes, revising
existing floor stocks tax regulations to reflect the scope of the
CHIPRA floor stocks tax provisions, and revising existing regulations
to include the new statutory criteria for denial, suspension, or
revocation of tobacco permits.
The Alcohol and Tobacco Tax and Trade Bureau (TTB) is responsible
for the administration of the Internal Revenue Code of 1986 provisions
relating to qualification of manufacturers of tobacco products and
cigarette papers and tubes, importers of those products, and export
warehouses for those products. TTB is also responsible for collecting
the excise taxes on tobacco products and cigarette papers and tubes
removed from domestic production facilities and brought to the United
States from Puerto Rico. In addition, TTB is responsible for collecting
the floor stocks tax imposed by CHIPRA on tobacco products (except
large cigars) and cigarette papers and tubes held for sale on April 1,
2009.
The temporary regulations published elsewhere in this issue of the
Federal Register involve amendments to parts 40, 41, 44, 46, and 71 of
the TTB regulations (27 CFR parts 40, 41, 44, 46, and 71). The text of
the temporary regulations serves as the text of these proposed
regulations. The preamble to the temporary regulations explains the
proposed regulations.
Public Participation
Comments Invited
We invite comments from interested members of the public on this
proposed rulemaking.
Submitting Comments
You may submit comments on this notice by one of the following
three methods:
Federal e-Rulemaking Portal: You may electronically submit
comments on this notice through ``Regulations.gov,'' the Federal e-
rulemaking portal. A direct link to the Regulations.gov docket
containing this notice and its related comment submission form is
available on the TTB Web site at https://www.ttb.gov/regulations_laws/
all_rulemaking.shtml under Notice No. 93. You may also reach this
notice and its related comment form via the Regulatons.gov search page
at https://www.regulations.gov. Supplemental files may be attached to
comments submitted via Regulations.gov. For complete instructions on
how to use Regulations.gov, visit the site and click on ``User Guide''
under ``How to Use this Site.''
Mail: You may send written comments to the Director,
Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade
Bureau, P.O. Box 14412, Washington, DC 20044-4412.
Hand Delivery/Courier: You may hand-carry your comments or
have them hand-carried to the Alcohol and Tobacco Tax and Trade Bureau,
1310 G Street, NW., Suite 200-E, Washington, DC 20005.
Please submit your comments by the closing date shown above in this
notice. Your comments must reference Notice No. 93 and include your
name and mailing address. Your comments also must be made in English,
be legible, and be written in language acceptable for public
disclosure. We do not
[[Page 14507]]
acknowledge receipt of comments, and we consider all comments as
originals.
If you are commenting on behalf of an association, business, or
other entity, your comment must include the entity's name as well as
your name and position title. If you comment via https://
www.regulations.gov, please enter the entity's name in the
``Organization'' blank of the comment form. If you comment via mail,
please submit your entity's comment on letterhead.
You may also write to the Administrator before the comment closing
date to ask for a public hearing. The Administrator reserves the right
to determine whether to hold a public hearing.
Confidentiality
All submitted comments and attachments are part of the public
record and subject to disclosure. Do not enclose any material in your
comments that you consider to be confidential or inappropriate for
public disclosure.
Public Disclosure
On the Federal e-rulemaking portal, Regulations.gov, we will post,
and you may view, copies of this notice, any electronic or mailed
comments we receive about this proposal, and the related temporary
rule. A direct link to the Regulations.gov docket containing this
notice and the comments received on this proposal is available on the
TTB Web site at https://www.ttb.gov/regulations_laws/all_
rulemaking.shtml under Notice No. 93. You may also reach the relevant
docket through the Regulatons.gov search page at https://
www.regulations.gov.
All posted comments will display the commenter's name, organization
(if any), city, and State, and, in the case of mailed comments, all
address information, including e-mail addresses. We may omit voluminous
attachments or material that we consider unsuitable for posting.
You also may view copies of this notice, any electronic or mailed
comments we receive about this proposal, and the related temporary rule
by appointment at the TTB Information Resource Center, 1310 G Street,
NW., Washington, DC 20220. You may also obtain copies at 20 cents per
8.5- x 11-inch page. Contact our information specialist at the above
address or by telephone at 202-927-2400 to schedule an appointment or
to request copies of comments or other materials.
Regulatory Flexibility Act, Paper Work Reduction Act, and Executive
Order 12866
Since the regulatory text proposed in this notice of proposed
rulemaking is identical to that contained in the companion temporary
rule published elsewhere in this issue of the Federal Register, the
analyses contained in the preamble of the temporary rule concerning the
Regulatory Flexibility Act, the Paperwork Reduction Act, and Executive
Order 12866 also apply to this proposed rule.
Drafting Information
Marjorie Ruhf of the Regulations and Rulings Division, Alcohol and
Tobacco Tax and Trade Bureau, drafted this document. However, other
personnel participated in its development.
List of Subjects
27 CFR Part 40
Cigars and cigarettes, Claims, Electronic funds transfers, Excise
taxes, Imports, Labeling, Packaging and containers, Reporting and
recordkeeping requirements, Surety bonds, Tobacco.
27 CFR Part 41
Cigars and cigarettes, Claims, Customs duties and inspection,
Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging
and containers, Puerto Rico, Reporting and recordkeeping requirements,
Surety bonds, Tobacco, Virgin Islands, Warehouses.
27 CFR Part 44
Aircraft, Armed forces, Cigars and cigarettes, Claims, Customs
duties and inspection, Excise taxes, Exports, Foreign trade zones,
Labeling, Packaging and containers, Reporting and recordkeeping
requirements, Surety bonds, Tobacco, Vessels, Warehouses.
27 CFR Part 46
Administrative practice and procedure, Cigars and cigarettes,
Claims, Excise taxes, Packaging and containers, Penalties, Reporting
and recordkeeping requirements, Seizures and forfeitures, Surety bonds,
Tobacco.
27 CFR Part 71
Administrative practice and procedure, Alcohol and alcoholic
beverages, Tobacco.
Proposed Amendments to the Regulations
For the reasons discussed in the preamble, TTB proposes to amend 27
CFR parts 40, 41, 44, 46, and 71 as follows:
PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND
TUBES
1. The authority citation for part 40 continues to read as follows:
Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-
5713, 5721-5723, 5731, 5741, 5751, 5753, 5761-5763, 6061, 6065,
6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806,
7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301,
9303, 9304, 9306.
2. [The proposed amendatory instructions and the proposed amended
regulatory text for part 40 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
PART 41--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND
TUBES
3. The authority citation for part 41 continues to read as follows:
Authority: 18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705,
5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6302,
6313, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C.
9301, 9303, 9304, 9306.
4. [The proposed amendatory instructions and the proposed amended
regulatory text for part 41 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND
TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
5. The authority citation for part 44 continues to read as follows:
Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703, 5704, 5708,
5711-13, 5721-5723, 5731, 5741, 5751, 5754, 6066, 6065, 6151, 6402,
6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303,
9304, 9306.
6. [The proposed amendatory instructions and the proposed amended
regulatory text for part 44 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
[[Page 14508]]
PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND
CIGARETTE PAPERS AND TUBES
7. The authority citation for Part 46 continues to read as follows:
Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5704, 5708, 5751,
5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606,
7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.
8. [The proposed amendatory instructions and the proposed amended
regulatory text for part 46 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
PART 71--RULES OF PRACTICE IN PERMIT PROCEEDINGS
9. The authority citation for part 71 is revised to read as
follows:
Authority: 26 U.S.C. 5271, 5181, 5712, 5713, 7805, 27 U.S.C.
204.
10. [The proposed amendatory instructions and the proposed amended
regulatory text for part 71 are the same as the amendatory instructions
and the amended regulatory text set forth in the temporary rule on this
subject published in the Rules and Regulations section of this issue of
the Federal Register.]
Signed: March 10, 2009.
John J. Manfreda,
Administrator.
Approved: March 12, 2009.
Timothy E. Skud,
Deputy Assistant Secretary. (Tax, Trade, and Tariff Policy).
[FR Doc. E9-7076 Filed 3-27-09; 11:15 am]
BILLING CODE 4810-31-P
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